The rule in plain words
Loans and advances, accumulated impairment must equal non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0120) plus non-financial corporations, accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0196).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_06.01: Loans and advances, Accumulated impairment = F_18.00.B: Loans and advances, non-financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0120) + F_18.00.B: Loans and advances, non-financial corporations, Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions (row 0196)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark F 06.01 and F 18.00 as reported.
- 06This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.
The cells it reads
Row
- 0190Loans and advances
Column
- 0021Accumulated impairment
Information on performing and non-performing exposures (II) (F 18.00.b)
Rows
- 0120Non-financial corporations
- 0196Non-financial corporations
Column
- 0130Accumulated impairment, accumulated negative changes in fair value due to credit risk and provisions
A worked example
The first of its checks, with simple numbers.
Loans and advances, accumulated impairment must then be 2,000.
A file that reports 2,000 passes. One that reports 2,100 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_06.01,r0190,c0021,} = sum({F_18.00.b,r0120,c0130,},{F_18.00.b,r0196,c0130,})Other rules on F 06.01
- Loans and advances, loans and advances subject to impairment must equal the sum of its two parts (v5264_m)Blocking
- A matching-values check across breakdown of loans and advances other than held for trading, and information on performing and non-performing exposures (F 18.00.b, v5266_m)Blocking
- A calculation check across breakdown of loans and advances other than held for trading, and geographical breakdown of assets (F 20.04, v5351_m)Warning
- Loans and advances subject to impairment cannot be more than gross carrying amount (v5366_m)Blocking
- A balancing check across breakdown of loans and advances other than held for trading, and information on performing and non-performing exposures (F 18.00.b, v5015_m)Warning
- Loans and advances must equal the sum of its three parts (v5014_m)Blocking
- None of the 80 values it checks in breakdown of loans and advances other than held for trading can be negative (v5675_s)Warning
- Each of the 40 values it checks in breakdown of loans and advances other than held for trading cannot be more than zero (v5676_s)Warning
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.